CITY OF ELK GROVE CITY COUNCIL STAFF REPORT

Transcription

1 CITY COUNCIL STAFF REPORT AGENDA ITEM NO. 8.9 AGENDA TITLE: Adopt resolutions declaring intention to: 1) annex territory to Community Facilities District No (Police Services) and to levy a special tax to pay for Police Services (Annexation No. 44); 2) annex territory to Community Facilities District No (Maintenance Services) and to levy a special tax to pay for maintenance services (Annexation No. 49); 3) annex territory to Street Maintenance District No. 1, Zone 3-X (Annexation No. 35) and to levy a special tax to pay for street maintenance; 4) annex territory to Storm Water Drainage Fee Zone 2 (Annexation No. 22) pursuant to the Benefit Assessment Act of 1982 for the Fieldstone North, Quick Quack Carwash and Sheldon Place Projects MEETING DATE: February 28, 2018 PREPARED BY: DEPARTMENT HEAD: Kara Taylor-Seeman, Finance Analyst Brad Koehn, Director of Finance and Administrative Services RECOMMENDED ACTION: City staff recommends that the City Council adopt the following: 1) A resolution declaring its intention to annex territory to Community Facilities District (CFD) No (Police Services) and to levy a special tax to pay for Police Services (Annexation No. 44); the resolution further sets a public hearing on April 25, 2018; 2) A resolution declaring its intention to annex territory to Community Facilities District (CFD) No (Maintenance Services) and to levy a special tax to pay for maintenance services (Annexation No. 49); the resolution further sets a public hearing on April 25, 2018; 1

2 Elk Grove City Council February 28, 2018 Page 2 of 11 3) A resolution declaring its intention to levy street maintenance assessments pursuant to the Benefit Assessment Act of 1982 for certain properties in the Eastern Area (Zone 3), and approving Supplement No. 35 to the Engineer s Report on file with the City Clerk; the resolution further sets a public hearing on April 25, 2018; 4) A resolution declaring its intention to annex territory to Storm Water Drainage Fee Zone 2 to levy storm water drainage assessments for certain properties pursuant to the Benefit Assessment Act of 1982; the resolution further sets a public hearing on April 25, The notices and balloting for the additions to Street Maintenance District No. 1 Zone 3 and Storm Water Drainage Fee Zone 2 are in compliance with Article 13.C of the California Constitution (Proposition 218), which requires a 45-day period between distribution and tabulation of ballots. The ballots will be opened only after the completion of the public hearing on April 25, 2018 for the parcels annexation into the Districts. The public hearing date is more than 45 days after the ballots will be distributed to the property owners. BACKGROUND INFORMATION: Summary Development Fieldstone North Quick Quack Carwash Number of Residential Units 365 single family units Number of Non- Residential Acres 0 acres Sheldon Place Finance District Annexations Police Services CFD (Annexation 44) Maintenance Services CFD (Annexation 49) Street Maintenance District No. 1, Zone 3-X (Annexation 35) Maintenance Services CFD (Annexation 49) Storm Water Drainage Fee Zone 2 (Annexation 22) Maintenance Services CFD (Annexation 49) Storm Water Drainage Fee Zone 2 (Annexation 22) 2

3 Elk Grove City Council February 28, 2018 Page 3 of 11 Fieldstone North: 3

4 Elk Grove City Council February 28, 2018 Page 4 of 11 Quick Quack Carwash: 4

5 Elk Grove City Council February 28, 2018 Page 5 of 11 Sheldon Place: 5

6 Elk Grove City Council February 28, 2018 Page 6 of 11 CFD No Police Services Based on a fiscal study that indicated new residential development in the City does not provide sufficient revenues to provide operations and maintenance services, the City formed CFD No (Police Services) on November 5, 2003 to fund the additional costs associated with providing police services. For Fiscal Year , the maximum annual special tax for CFD is $ for a single family unit and $ for a multi-family unit. This will adjust annually by a CPI at the beginning of each fiscal year. The City can levy less than the maximum annual special tax if the full amount is not needed, but never more. There is one project proposed to be annexed into the District: the Fieldstone North project which consists of 365 residential units. This forty-fourth annexation to CFD No will add 365 single family residential units to the district for a total of 80 different project areas with an estimated 8,984 single-family residential units and 1,826 multi-family units at build-out. Upon City Council approval, a public hearing on the annexation will be scheduled for April 25, Pursuant to waiver of election time limits from the landowner, a ballot will be mailed in advance of the public hearing. At the close of the public hearing, an election of the qualified electors (landowners in the District) will be held to determine if the electors approve the annexation to the District and the levy of the special tax. CFD No Maintenance Services New residential and nonresidential development in the City does not provide sufficient revenues to provide landscape and maintenance services. The City formed CFD No (Maintenance Services) on March 22, 2006, to address this shortfall, and to fund a portion of the additional costs associated with providing landscape and maintenance services in various areas throughout the City. Tax rates are based on CFD-wide costs and project specific costs, as well as land use classes. To accommodate the unknown project specific costs of future projects, 17 Tax Zones are included in the Rate and Method of Apportionment. For Fiscal Year , these 17 Tax Zones range from $ to $2, per single family detached unit, from $ to 6

7 Elk Grove City Council February 28, 2018 Page 7 of 11 $1, per multi-family unit, and from $ to $2, per nonresidential acre. Tax Zones adjust each fiscal year by the greater of the Consumer Price Index or two percent at the beginning of each fiscal year. The City can levy less than the maximum annual special tax if the full amount is not needed, but never more. Project Tax Zone assignment can be seen in Exhibit B of Attachment 2, the CFD No Resolution. There are three projects proposed to be annexed into CFD : Fieldstone North, a residential project consisting of 365 residential units; Quick Quack Carwash, a non-residential project consisting of 1.37 acres; and Sheldon Place, a non-residential project consisting of 7.20 acres. This forty-ninth annexation to CFD No add 365 single family residential units and 8.57 non-residential acres to the district. This annexation will increase CFD to a total of 100 different project areas with an estimated 3,042 single-family residential units, 1,138 multifamily units, and non-residential acres at build-out. Upon City Council approval, a public hearing on the annexation will be scheduled for April 25, Pursuant to waiver of election time limits from the landowner, a ballot will be mailed in advance of the public hearing. At the close of the public hearing, an election of the qualified electors (landowners in the District) will be held to determine if the electors approve the annexation to the District and the levy of the special tax. Street Maintenance District No. 1 Zone 3-X On April 16, 2003, the City Council formed the City of Elk Grove Street Maintenance District No. 1 (the District ) in the southern portion of the East Franklin Specific Plan Area, by adoption of Resolution No , a Resolution of the City Council of the City of Elk Grove Determining to Levy Street Maintenance Assessments. On May 5, 2004, the City Council established Zone 3 in the District which includes the Eastern Area (located east of Highway 99). There is one project proposed to be annexed into the District: the Fieldstone North project which consists of 365 residential units located in the Eastern Area. This annexation will create a subset of Zone 3 to be titled Street Maintenance District No. 1, Zone 3-X. 7

8 Elk Grove City Council February 28, 2018 Page 8 of 11 The proposed assessment at maximum levy is $ annually per singlefamily residential unit, $ per multi-family residential unit, $40.55 per single-family unit with private streets and $28.40 per multi-family residential unit with private streets. This levy is subject to an annual increase that is reflective of the Engineering News Record-Construction Cost Index (ENR- CCI) year-over-year increase for the San Francisco Bay Area. The assessment will be collected on each parcel s consolidated property tax bill. The projected project will be assessed an annual fee of $ per single family unit. The assessment is apportioned on all assessable lots or parcels in proportion to the estimated benefits to be received by each lot or parcel. Benefit to any parcel is in proportion to its impact on streets as measured by Average Daily Trips (ADT). The total budgeted costs for operation and maintenance of streets that serve the District is allocable among all parcels in proportion to each parcel s equivalent dwelling units (EDUs). This thirty-fifth annexation will increase Zone 3 of the District to a total of 58 different project areas with an estimated 2,578 single-family residential units and 945 multi-family units at build-out. Storm Water Drainage Fee Zone 2 Two aforementioned projects will annex into Storm Water Drainage Fee Zone 2. A public hearing will be held for annexation of this project into Storm Water Drainage Fee Zone 2 on April 25, The notice and balloting for annexation into Zone 2 of the Storm Water Drainage Fee Zone is in compliance with Article 13.C of the California Constitution (Proposition 218), which requires a 45-day period between distribution and tabulation of ballots. The ballots will be opened only after the completion of the public hearing on April 25, 2018, which is more than 45 days after the ballots will be distributed to the property owner. On October 20, 2004, the City Council of the City of Elk Grove adopted Ordinance No amending Chapter of the Elk Grove Municipal Code adding a "Levy of Charge in South Elk Grove Storm Drainage Utility Fee Area" which established a storm drainage utility fee over the southern areas of the City, an area commonly referred to as Zone 2. The service area primarily covers the Laguna Ridge Specific Plan area, portions of the East Franklin Specific Plan area, and all remaining properties within the City that currently are neither subject to taxes used to pay for storm drainage, nor subject to storm drainage fees, per Elk Grove 8

9 Elk Grove City Council February 28, 2018 Page 9 of 11 City Municipal Code E(3). The fee for this area became effective on November 9, 2004, 30 days after its adoption and ten days after approved by the majority of voters in a held election. Pursuant to current Elk Grove Municipal Code , in lieu of the fee described in Elk Grove Municipal Code Section , there is levied by the City of Elk Grove on all parcels which are within Zone 2 on the map shown in Elk Grove Municipal Code Section , and on any other parcels for which the City of Elk Grove shall have complied with applicable laws governing the levying of such fees, other than those classified as an exempt use, a storm drainage service fee to be collected as set forth in this section. A single-family residential parcel shall pay a monthly charge equal to the administrative charge of $2.43 per month, as well as a unit service charge of $15.06 per month for each residential dwelling unit. The current combined monthly rate for Fiscal Year is $ Other parcel designations, such as multi-family or non-residential, are billed at a different rate because of their differences from single family residential parcels in the amount of impervious (i.e. concrete) surface areas that leads to more runoff into nearby drainage infrastructure. Since 2004, all new development located in the Laguna Ridge Specific Plan Area and the East Franklin Specific Plan Area has automatically annexed into this Zone 2. This is the twenty-first annexation into Zone 2 of properties not located within the original boundaries of Zone 2. Two projects are being annexed to Storm Water Drainage Fee Zone 2: Quick Quack Carwash, a non-residential project consisting of 1.37 acres; and Sheldon Place, a non-residential project consisting of 7.20 acres. This annexation will increase Zone 2 of the District to a total of 23 different project areas with 1,087 single family residential units, 548 high-density residential units, and non-residential acres. FISCAL IMPACT: Currently, new residential development generates insufficient General Fund revenues to pay for the General Fund expenses of serving the area. The Districts provide the City additional funding for a portion of landscape and maintenance service costs (i.e. landscape medians, corridors, setbacks, and park, parkway and open space including trails and other paths); police services costs; maintenance of and improvements to streets; and funding for maintenance of storm water drainage channels. 9

10 Elk Grove City Council February 28, 2018 Page 10 of 11 A portion of the operations funding may be derived from alternative funding sources including Gas Tax, Measure A, the General Fund, and/or other eligible funding sources. A special tax will be levied on all developed property with any building permit or final map within Police Services CFD , Maintenance Services CFD , Street Maintenance District No. 1, Zone 3 and Storm Water Drainage Fee. Assessments will be levied on all property whose landowner has applied for and received a building permit for development. All costs associated with the annexation to the Districts are to be paid for by the property owners / developers who are participating in the annexation to the Districts. For Police Services CFD , the application fee is $50 per residential unit, with a maximum of $5,000 per project. For Maintenance Services CFD , the application fee is $70 per residential unit, with a maximum of $7,000 per project. For Street Maintenance District No. 1 (Zone 3), the application fee is $70 per residential unit, with a maximum of $7,000 per project. There is no application fee for annexation into the Storm Water Drainage Fee Zone 2. The addition of new annexations into the special tax districts will generate annual new revenues as summarized below. Police Services CFD Single Family Residential Units Annual Revenue per Unit/Acre Annual Levy Fieldstone North 365 $ $ 165, Total 365 $ 165, Maintenance CFD Single Family Residential Units Non- Residential Acres Annual Revenue per Unit/Acre Annual Levy Fieldstone North $ $175, Quick Quack Carwash $ $ Sheldon Place $ $ 4, Total $180,

11 Elk Grove City Council February 28, 2018 Page 11 of 11 Street Maintenance District No. 1, Zone 3 Single Family Residential Units Annual Revenue per Unit/Acre Annual Levy Fieldstone North 365 $ $ 58, Total 365 $ 58, Storm Water Drainage Fee Zone 2 Non- Residential Acres Annual Revenue per Acre Annual Admin Fee Annual Levy Quick Quack Carwash 1.37 $ 2, $ $ 2, Sheldon Place 7.20 $ 2, $ $ 15, Total 8.57 $ 18, ATTACHMENTS: 1. Resolution of Intent (CFD , Annexation No. 44) 2. Resolution of Intent (CFD , Annexation No. 49) 3. Resolution of Intent (SMD No. 1 Zone 3-X, Annexation No. 35) 4. Supplement No. 35 to the Engineer s Report, Street Maintenance District No. 1, Zone 3-X (Eastern Elk Grove area) 5. Resolution of Intent (Storm Water Drainage Fee Zone 2, Annexation No. 22) 6. Annexation Maps 11

12 ATTACHMENT 1 A RESOLUTION OF THE CITY COUNCIL OF THE DECLARING ITS INTENTION TO ANNEX TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (POLICE SERVICES) AND TO LEVY A SPECIAL TAX TO PAY FOR CERTAIN POLICE SERVICES (ANNEXATION NO. 44) WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the Act ), the City Council (the City Council ) of the City of Elk Grove (the City ), on November 5, 2003, approved Resolution No establishing the City of Elk Grove Community Facilities District No (Police Services) (the CFD ); and WHEREAS, the City Council called a special election for November 5, 2003, at which the questions of levying a special tax and establishing an appropriations limit with respect to the CFD were submitted to the qualified electors within the CFD; and WHEREAS, on November 5, 2003, the City Council adopted Resolution No determining the results of the special election and finding that more than two-thirds (2/3) of all votes cast at the special election were cast in favor of the proposition presented, and such proposition passed; and WHEREAS, the City Council has determined, because of the proposed development of certain property within the City, to initiate proceedings for the annexation of such property to the CFD in accordance with the Act. NOW, THEREFORE BE IT RESOLVED by the City of Elk Grove that: Section 1. Description of Territory to be Annexed. Public convenience and necessity require, and this City Council proposes and intends, that the City Council annex certain territory to the CFD. The territory to be annexed is described in a map entitled Annexation Map NO. 44 of Community Facilities District No (Police Services), City of Elk Grove, County of Sacramento which is on file with the City Clerk. The City Clerk is hereby authorized and directed to endorse the certificates set forth on the map and to record the map in accordance with the provisions of Section 3111 of the Streets and Highways Code of the State of California. Section 2. Description of Territory Included in Existing CFD. The boundaries of the territory currently included in the CFD are described in the maps recorded and on file as follows: A. Amended Map of District Boundaries, Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on November 18, 2003, in Book 97 of Maps of Assessment and Community Facilities Districts at page 7 in the office of the Sacramento County Recorder; B. Annexation Map No. 1 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on March 15, 2004, in Book 98 of Maps of Assessment and Community Facilities Districts at Page 12 in the office of the Sacramento County Recorder; 12

13 C. Annexation Map No. 2 of Com0munity Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on May 24, 2004, in Book 98 of Maps of Assessment and Community Facilities Districts at Page 19 in the office of the Sacramento County Recorder; D. Annexation Map No. 3 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on August 11, 2004 in Book 99 of Maps of Assessment and Community Facilities Districts at Page 11 in the office of the Sacramento County Recorder; E. Annexation Map No. 4 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California recorded on November 15, 2004 in Book 99 of Maps of Assessment and Community Facilities Districts at page 22 in the office of the Sacramento County Recorder; F. Annexation Map No. 5 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on March 25, 2005, in Book 100 of Maps of Assessment and Community Facilities Districts at Page 10 in the office of the Sacramento County Recorder; G. Annexation Map No. 6 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on May 24, 2005, in Book 100 of Maps of Assessment and Community Facilities Districts at Page 20 in the office of the Sacramento County Recorder; H. Annexation Map No. 7 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on September 14, 2005 in Book 101 of Maps of Assessment and Community Facilities Districts at page 7 in the office of the Sacramento County Recorder; I. Annexation Map No. 8 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on September 14, 2005 in Book 101 of Maps of Assessment and Community Facilities Districts at page 8 in the office of the Sacramento County Recorder; J. Annexation Map No. 9 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on November 23, 2005 in Book 101 of Maps of Assessment and Community Facilities Districts at page 26 in the office of the Sacramento County Recorder; K. Annexation Map No. 10 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on February 22, 2006, in Book 101 of Maps of Assessment and Community Facilities Districts at page 34 in the office of the Sacramento County Recorder; L. Annexation Map No. 11 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on May 30, 2006, in Book 103 of Maps of Assessment and Community Facilities Districts at page 4 in the office of the Sacramento County Recorder; 13

14 M. Annexation Map No. 12 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on August 25, 2006, in Book 104 of Maps of Assessment and Community Facilities Districts at page 8 in the office of the Sacramento County Recorder; N. Annexation Map No. 13 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on August 30, 2007, in Book 108 of Maps of Assessment and Community Facilities Districts at page 12 in the office of the Sacramento County Recorder; O. Annexation Map No. 14 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on November 13, 2007, in Book 109 of Maps of Assessment and Community Facilities Districts at page 1 in the office of the Sacramento County Recorder. P. Annexation Map No. 15 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on May 22, 2008, in Book 100 of Maps of Assessment and Community Facilities Districts at page 17 in the office of the Sacramento County Recorder. Q. Annexation Map No. 16 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on January 27, 2010, in Book 111 of Maps of Assessment and Community Facilities Districts at page 10 in the office of the Sacramento County Recorder. R. Annexation Map No. 17 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on January 20, 2011, in Book 111 of Maps of Assessment and Community Facilities Districts at page 565 in the office of the Sacramento County Recorder. S. Annexation Map No. 18 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on April 5, 2011, in Book 111 of Maps of Assessment and Community Facilities Districts at page 396 in the office of the Sacramento County Recorder. T. Annexation Map No. 19 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on April 29, 2011, in Book 112 of Maps of Assessment and Community Facilities Districts at page 6 in the office of the Sacramento County Recorder. U. Annexation Map No. 20 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on August 24, 2011, in Book 113 of Maps of Assessment and Community Facilities Districts at page 11 in the office of the Sacramento County Recorder. V. Annexation Map No. 21 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on November 9, 2011, in Book 113 of Maps of Assessment and Community Facilities Districts at page 17 in the office of the Sacramento County Recorder. 14

15 W. Annexation Map No. 22 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on September 28, 2012, in Book 114 of Maps of Assessment and Community Facilities Districts at page 12 in the office of the Sacramento County Recorder. X. Annexation Map No. 23 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on April 30, 2013, in Book 115 of Maps of Assessment and Community Facilities Districts at page 8 in the office of the Sacramento County Recorder. Y. Annexation Map No. 24 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on July 25, 2013, in Book 115 of Maps of Assessment and Community Facilities Districts at Page 0016 in the office of the Sacramento County Recorder. Z. Annexation Map No. 25 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on September 16, 2013, in Book 115 of Maps of Assessment and Community Facilities Districts at Page 0020 in the office of the Sacramento County Recorder. AA. Annexation Map No. 26 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on December 13, 2013, in Book 116 of Maps of Assessment and Community Facilities Districts at Page 0004 in the office of the Sacramento County Recorder. BB. Annexation Map No. 27 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on February 13, 2014, in Book 116 of Maps of Assessment and Community Facilities Districts at Page 0011 in the office of the Sacramento County Recorder. CC. Annexation Map No. 28 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on April 9, 2014, in Book 116 of Maps of Assessment and Community Facilities Districts at Page 0019 in the office of the Sacramento County Recorder. DD. Annexation Map No. 29 of Community Facilities District No (Police Services), City of Elk Grove, Sacramento County, State of California, recorded on June 11, 2014, in Book 117 of Maps of Assessment and Community Facilities Districts at Page 0003 in the office of the Sacramento County Recorder. EE. Annexation Map No. 30 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 14, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0018 in the office of the Sacramento County Recorder. FF. Annexation Map No. 31 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 11, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0027 in the office of the Sacramento County Recorder. 15

16 GG. Annexation Map No. 32 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 21, 2015, in Book 118 of Maps of Assessment and Community Facilities Districts at page 0017 in the office of the Sacramento County Recorder. HH. Annexation Map No. 33 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 21, 2015, in Book 118 of Maps of Assessment and Community Facilities Districts at page 0022 in the office of the Sacramento County Recorder. II. Annexation Map No. 34 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on July 28, 2015, in Book 119 of Maps of Assessment and Community Facilities Districts at page 0007 in the office of the Sacramento County Recorder. JJ. Annexation Map No. 35 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on December , in Book 119 of Maps of Assessment and Community Facilities Districts at page 0021 in the office of the Sacramento County Recorder. KK. Annexation Map No. 36 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on March 22, 2016, in Book 120 of Maps of Assessment and Community Facilities Districts at page 0003 in the office of the Sacramento County Recorder. JJ. Annexation Map No. 37 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 10, 2016, in Book 121 of Maps of Assessment and Community Facilities Districts at page 0002 in the office of the Sacramento County Recorder. KK. Annexation Map No. 38 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on July 15, 2016, in Book 121 of Maps of Assessment and Community Facilities Districts at page 0014 in the office of the Sacramento County Recorder. LL. Annexation Map No. 39 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 1, 2016, in Book 122 of Maps of Assessment and Community Facilities Districts at page 0006 in the office of the Sacramento County Recorder. MM. Annexation Map No. 40 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on December 20, 2016, in Book 123 of Maps of Assessment and Community Facilities Districts at page 003 in the office of the Sacramento County Recorder. NN. Annexation Map No. 41 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 25, 2017, in Book 123 of Maps of Assessment and Community Facilities Districts at page 008 in the office of the Sacramento County Recorder. 16

17 OO. Annexation Map No. 42 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 8, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 032 in the office of the Sacramento County Recorder. PP. Annexation Map No. 43 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 23, 2017 in Book 124 of Maps of Assessment and Community Facilities Districts at page 026 in the office of the Sacramento County Recorder. Section 3. Specification of the Type of Services Provided. The type of services to be provided in the territory proposed to be annexed to the CFD is the same as that provided in the existing CFD. The authorized services are police protection services. Eligible costs of the services include, but are not limited to, the salaries and benefits of City staff if the City directly provides police protection services, and City overhead costs associated with providing such services within the CFD. The services authorized to be financed by the CFD are in addition to those currently provided in the territory of the CFD and do not supplant services already available within that territory. Section 4. Plan for Providing Services. The public services that are financed by taxes collected in the CFD will be provided to residents of the current CFD and residents of the territory proposed to be annexed on the same basis. Section 5. Specification of Special Taxes to be Levied. Except where funds are otherwise available, a special tax sufficient to pay for all services to be provided in or for the territory to be annexed and secured by a continuing lien against all nonexempt real property in the CFD, will be annually levied within the territory proposed to be annexed to the CFD. The rate, method of apportionment, and manner of collection of such special tax is set forth in Exhibit A hereto. Section 6. No Alteration of the Special Tax Levied in the Existing Community Facilities District. The City Council does not propose to alter the special tax rate levied within the existing CFD as a result of the proposed annexation. Section 7. Public Hearing. The City Council hereby fixes 6:00 p.m., or as soon thereafter as practicable, on April 25, 2018, at the regular meeting place of the City Council, City Council Chambers, 8400 Laguna Palms Way, Elk Grove, California, as the time and place for a public hearing on the annexation of territory to the CFD. Section 8. Notice of Hearing. The City Council directs the City Clerk to publish a notice of the hearing, in substantially the form attached hereto as Exhibit B, once not later than seven days prior to the date fixed for the hearing, in The Elk Grove Citizen, a newspaper of general circulation published in the area of the CFD. Section 9. Mailing Ballots. In anticipation of its action on April 25, 2018, to call the election on the annexation for the same date, pursuant to waiver of election time limits from the landowners, the City Council hereby authorizes the City Clerk to mail to each landowner in the territory proposed to be annexed to the CFD a ballot in substantially the form set forth in Exhibit C hereto. A copy of the waiver and consent 17

18 form signed by the property owner is attached hereto as Exhibit D and incorporated herin by this reference. Section 10. Effective Date. This Resolution shall take effect immediately upon its passage. PASSED AND ADOPTED by the City Council of the City of Elk Grove this 28 th day of February STEVE LY, MAYOR of the ATTEST: APPROVED AS TO FORM: JASON LINDGREN, CITY CLERK JONATHAN P. HOBBS CITY ATTORNEY 18

19 EXHIBIT A COMMUNITY FACILITIES DISTRICT NO (Police Services) RATE AND METHOD OF APPORTIONMENT A Special Tax of Community Facilities District No (Police Services) of the City of Elk Grove ("CFD") shall be levied on all Assessor's Parcels in the CFD and collected each Fiscal Year commencing in Fiscal Year in an amount determined by the City through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of the CFD to determine, levy and collect the Special Taxes, including salaries of City employees and the fees of consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the general tax rolls, preparation of required reports; and any other costs required to administer the CFD as determined by the City. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD" means Community Facilities District No (Police Services) of the City of Elk Grove. "City" means the City of Elk Grove. "Council" means the City Council of the City of Elk Grove, acting as the legislative body of the CFD. "County" means the County of Sacramento, California. 19

20 "Developed Property" means all Taxable Property, exclusive of Property Owner Association Property, or Public Property, for which a building permit was issued after January 1, 2003, and prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below, that can be levied in the CFD in any Fiscal Year on any Assessor s Parcel. "Multi-Family Property" means all Assessor s Parcels of Developed Property for which a building permit has been issued for a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, townhomes, condominiums, and apartment units. "Non-Residential Property" means all Assessor s Parcels of Developed Property for which a building permit(s) has been issued for a non-residential use and does not contain any residential units as defined under Residential Property or Multi-Family Property. "Property Owner Association Property" means any property within the boundaries of the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub-association. "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor s Parcels within each Land Use Class. "Public Property" means any property within the boundaries of the CFD that is, at the time of the CFD formation, expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency. Once an Assessor s Parcel has been designated as Public Property, it shall retain such status permanently, unless transferred in accordance with the transfer provisions provided in Section G below. "Public Safety Costs" means the estimated and reasonable costs of providing police protection services, including but not limited to the costs of contracting services, the salaries and benefits of City staff if the City directly provides police protection services and City overhead costs, associated with providing such services within the CFD. The Public Safety Special Tax provides only partial funding for police protection services. 20

21 "Residential Property" means all Assessor s Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one residential dwelling unit. "Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. "Special Tax Requirement" means that amount required in any Fiscal Year for the CFD to: (a) (i) pay for Public Safety Costs; (ii) pay reasonable Administrative Expenses; (iii) pay any amounts required to establish or replenish any reserve funds; and (iv) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; less (b) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property includes: (i) Public Property, (ii) Non-Residential Property, and (iii) Property Owner Association Property. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property. "Unit" means any residence in which a person or persons may live, and is not considered to be for commercial or industrial use. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the CFD shall be classified as Developed Property or Undeveloped Property. Developed Property shall be further assigned to a Land Use Class as specified in Table 1 and shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No Land Use FY17/18 Maximum Special 21

22 Class Description Tax Per Unit 1 Residential Property $ Multi-Family Property $ On each July 1, commencing on July 1, 2004, the Maximum Public Safety Special Tax shall be increased by the lesser of Local Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose Area for All Urban Consumers or 5% of the amount in effect for the previous Fiscal Year. The CPI used shall be as determined by the Bureau of Labor Statistics from April to April beginning with the period from April 2003 through April Multiple Land Use Classes In some instances an Assessor s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor s Parcel shall be the sum of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor s Parcel. The CFD Administrator's allocation to each type of property shall be final. 3. Undeveloped Property; Tax-Exempt Property No Special Tax shall be levied on Undeveloped Property or Tax-Exempt Property. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year , and for each following Fiscal Year, the Council shall levy the Special Tax until the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year on each Assessor s Parcel of Developed Property Proportionately up to 100% of the applicable Maximum Special Tax. E. APPEALS Any taxpayer that believes that the amount of the Special Tax assigned to a Parcel is in error may file a written notice with the CFD Administrator appealing the levy of the Special Tax. This notice is required to be filed with the CFD Administrator during the Fiscal Year the error is believed to have occurred. The CFD Administrator or designee will then promptly review the appeal and, if necessary, meet with the taxpayer. If the CFD Administrator verifies that the tax should be changed the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted. 22

23 F. MANNER OF COLLECTION Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the CFD Administrator. G. TERM OF SPECIAL TAX The Special Tax shall be levied in perpetuity. 23

24 EXHIBIT B NOTICE OF PUBLIC HEARING ON RESOLUTION OF INTENTION TO ANNEX TERRITORY TO AN EXISTING COMMUNITY FACILITIES DISTRICT NOTICE IS HEREBY GIVEN that the City Council of the City of Elk Grove on February 28, 2018, adopted its Resolution No , in which it declared its intention to annex territory to existing Community Facilities District No (Police Services) (the CFD ), and to levy a special tax to pay for certain police services, all pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The resolution describes the territory to be annexed, specifies the type of services to be financed, and describes the rate and method of apportionment of the proposed special tax. No change in the tax levied in the existing CFD is proposed. For further details, the resolution is available at the office of the City Clerk, 8401 Laguna Palms Way, Elk Grove, California. NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed Wednesday, April 25, 2018, at the hour of 6:00 p.m. or as soon thereafter as the matter may be heard, at the regular meeting place of the City Council, Council Chambers, 8400 Laguna Palms Way, Elk Grove, California, as the time and place when and where the City Council will hold a public hearing to consider the annexation. At the hearing, the testimony of all interested persons for or against the annexation of the territory or the levying of the special taxes will be heard. DATED:, 2018 Jason Lindgren, City Clerk, City of Elk Grove 24

25 EXHIBIT C OFFICIAL BALLOT SPECIAL TAX ELECTION ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (POLICE SERVICES) (ANNEXATION NO. 44) April 25, 2018 Number of votes entitled to cast: 365 INSTRUCTIONS TO VOTERS: To vote on the measure, mark an (X) in the voting square after the word YES or after the word NO. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear or deface this ballot, return it to the City Clerk, City of Elk Grove, 8401 Laguna Palms Way, Elk Grove, California 95758, to obtain another. MEASURE SUBMITTED TO QUALIFIED ELECTORS Ballot Measure: Shall the City of Elk Grove be authorized to levy a special tax at the rates and apportioned as described in Exhibit A to the Resolution Declaring its Intention to Annex Territory to Community Facilities District No (Police Services) adopted by the City Council on February 28, 2018 (the Resolution ), which is incorporated herein by this reference, within the territory identified on the map entitled Annexation Map No. 44 of Community Facilities District No (Police Services), City of Elk Grove, County of Sacramento, to finance certain services as set forth in Section 3 to the Resolution? YES NO NOTE: This is a special landowner election. You must return this ballot to the City Clerk, City of Elk Grove, either (i) to his office at City Hall, 8401 Laguna Palms Way, Elk Grove, California 95758, by 4:00 p.m. on April 25, 2018 or (ii) thereafter, to the regular meeting place of the Council at 8400 Laguna Palms Way on April 25, 2018, by five minutes following the adoption of the resolution calling the election (the City Council meeting convenes at 6:00 p.m. on April 25, 2018). 25

26 26

27 27

28 ATTACHMENT 2 A RESOLUTION OF THE CITY COUNCIL OF THE DECLARING ITS INTENTION TO ANNEX TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) AND TO LEVY A SPECIAL TAX TO PAY FOR CERTAIN MAINTENANCE SERVICES (ANNEXATION NO. 49) WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the Act ), the City Council (the City Council ) of the City of Elk Grove (the City ), on March 22, 2006 approved Resolution No establishing the City of Elk Grove Community Facilities District No (Maintenance Services) (the CFD ); and WHEREAS, the City Council called a special election for March 22, 2006, at which the questions of levying a special tax and establishing an appropriations limit with respect to the CFD were submitted to the qualified electors within the CFD; and WHEREAS, on March 22, 2006, the City Council adopted Resolution No determining the results of the special election and finding that more than two-thirds (2/3) of all votes cast at the special election were cast in favor of the proposition presented, and such proposition passed; and WHEREAS, the City Council has determined, because of the proposed development of certain property within the City, to initiate proceedings for the annexation of such property to the CFD in accordance with the Act. NOW, THEREFORE BE IT RESOLVED by the City of Elk Grove that: Section 1. Description of Territory to be Annexed. Public convenience and necessity require, and this City Council proposes and intends, that the City Council annex certain territory to the CFD. The territory to be annexed is described in a map entitled Annexation Map No. 49 Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, State of California which is on file with the City Clerk. The City Clerk is hereby authorized and directed to endorse the certificates set forth on the map and to record the map in accordance with the provisions of Section 3111 of the Streets and Highways Code of the State of California. Section 2. Description of Territory Included in Existing CFD. The boundaries of the territory currently included in the CFD are described in maps entitled and recorded as follows: A. Map of District Boundaries, Community Facilities District No (Maintenance Services), City of Elk Grove, Sacramento County, State of California, recorded on February 22, 2006 in Book 101 of Maps of Assessment and Community Facilities Districts at page 35 in the office of the Sacramento County Recorder; B. Annexation Map No. 1 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 16, 2006 in Book 103 of Maps of Assessment and Community Facilities Districts at page 1 in the office of the Sacramento County Recorder; 28

29 C. Annexation Map No. 2 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 30, 2006 in Book 103 of Maps of Assessment and Community Facilities Districts at page 4 in the office of the Sacramento County Recorder; D. Annexation Map No. 3 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 25, 2006 in Book 104 of Maps of Assessment and Community Facilities Districts at page 9 in the office of the Sacramento County Recorder; E. Annexation Map No. 4 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 27, 2006 in Book 104 of Maps of Assessment and Community Facilities Districts at page 31 in the office of the Sacramento County Recorder; F. Annexation Map No. 5 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on February 26, 2007 in Book 105 of Maps of Assessment and Community Facilities Districts at page 001 in the office of the Sacramento County Recorder; and G. Annexation Map No. 6 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 15, 2007, in Book 106 of Maps of Assessment and Community Facilities Districts at page 2 in the office of the Sacramento County Recorder. H. Annexation Map No. 7 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 30, 2007, in Book 108 of Maps of Assessment and Community Facilities Districts at page 11 in the office of the Sacramento County Recorder. I. Annexation Map No. 8 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on February 21, 2008 in Book 109 of Maps of Assessment and Community Facilities Districts at page 14 in the office of the Sacramento County Recorder. J. Annexation Map No. 9 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 15, 2008 in Book 109 of Maps of Assessment and Community Facilities Districts at page 18 in the office of the Sacramento County Recorder. K. Annexation Map No. 10 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 1, 2008 in Book 110 of Maps of Assessment and Community Facilities Districts at page 2 in the office of the Sacramento County Recorder. L. Annexation Map No. 11 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 30, 2008 in Book 110 of Maps of Assessment and Community Facilities Districts at page 11 in the office of the Sacramento County Recorder. 29

30 M. Annexation Map No. 12 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on March, 9, 2009 in Book 110 of Maps of Assessment and Community Facilities Districts at page 17 in the office of the Sacramento County Recorder. N. Annexation Map No. 13 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on July 28, 2009 in Book 111 of Maps of Assessment and Community Facilities Districts at page 2 in the office of the Sacramento County Recorder. O. Annexation Map No. 14 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 20, 2009 in Book 111 of Maps of Assessment and Community Facilities Districts at page 6 in the office of the Sacramento County Recorder. P. Annexation Map No. 15 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 27, 2010 in Book 111 of Maps of Assessment and Community Facilities Districts at page 9 in the office of the Sacramento County Recorder. Q. Annexation Map No. 16 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on September 8, 2010 in Book 111 of Maps of Assessment and Community Facilities Districts at page 23 in the office of the Sacramento County Recorder. R. Annexation Map No. 17 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 20, 2011 in Book 111 of Maps of Assessment and Community Facilities Districts at page 566 in the office of the Sacramento County Recorder. S. Annexation Map No. 18 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 5, 2011 in Book 111 of Maps of Assessment and Community Facilities Districts at page 395 in the office of the Sacramento County Recorder. T. Annexation Map No. 19 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 29, 2011 in Book 112 of Maps of Assessment and Community Facilities Districts at page 5 in the office of the Sacramento County Recorder. U. Annexation Map No. 20 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 24, 2011 in Book 113 of Maps of Assessment and Community Facilities Districts at page 10 in the office of the Sacramento County Recorder. V. Annexation Map No. 21 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 26, 2011 in Book 113 of Maps of Assessment and Community Facilities Districts at page 18 in the office of the Sacramento County Recorder. 30

31 W. Annexation Map No. 22 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 13, 2012 in Book 113 of Maps of Assessment and Community Facilities Districts at page 23 in the office of the Sacramento County Recorder. X. Annexation Map No. 23 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on September 28, 2012 in Book 114 of Maps of Assessment and Community Facilities Districts at page 11 in the office of the Sacramento County Recorder. Y. Annexation Map No. 24 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 30, 2013 in Book 115 of Maps of Assessment and Community Facilities Districts at page 7 in the office of the Sacramento County Recorder. Z. Annexation Map No. 25 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on September 13, 2013 in Book 115 of Maps of Assessment and Community Facilities Districts at page 19 in the office of the Sacramento County Recorder. AA. Annexation Map No. 26 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 24, 2013 in Book 115 of Maps of Assessment and Community Facilities Districts at page 29 in the office of the Sacramento County Recorder. AB. Annexation Map No. 27 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on December in Book 116 of Maps of Assessment and Community Facilities Districts at page 04 in the office of the Sacramento County Recorder. AC. Annexation Map No. 28 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on February 13, 2014 in Book 116 of Maps of Assessment and Community Facilities Districts at page 0012 in the office of the Sacramento County Recorder. AD. Annexation Map No. 29 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on June 11, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0002 in the office of the Sacramento County Recorder. AE. Annexation Map No. 30 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on October 14, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0017 in the office of the Sacramento County Recorder. AF. Annexation Map No. 31 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 13, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0025 in the office of the Sacramento County Recorder. 31

32 AG. Annexation Map No. 32 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 13, 2014 in Book 117 of Maps of Assessment and Community Facilities Districts at page 0026 in the office of the Sacramento County Recorder. AH. Annexation Map No. 33 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 21, 2015 in Book 118 of Maps of Assessment and Community Facilities Districts at page 0004 in the office of the Sacramento County Recorder (abandoned). AI. Annexation Map No. 34 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on April 21, 2015 in Book 118 of Maps of Assessment and Community Facilities Districts at page 0016 in the office of the Sacramento County Recorder. AJ. Annexation Map No. 35 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on May 21, 2015 in Book 118 of Maps of Assessment and Community Facilities Districts at page 0021 in the office of the Sacramento County Recorder. AK. Annexation Map No. 36 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on July 28, 2015 in Book 119 of Maps of Assessment and Community Facilities Districts at page 0006 in the office of the Sacramento County Recorder. AL. Annexation Map No. 37 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on March 22, 2016 in Book 120 of Maps of Assessment and Community Facilities Districts at page 0004 in the office of the Sacramento County Recorder. AM. Annexation Map No. 38 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on March 29, 2016 in Book 120 of Maps of Assessment and Community Facilities Districts at page 0005 in the office of the Sacramento County Recorder. AN. Annexation Map No. 39 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 1, 2016 in Book 122 of Maps of Assessment and Community Facilities Districts at page 0007 in the office of the Sacramento County Recorder. AN. Annexation Map No. 40 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on December 20, 2016 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0004 in the office of the Sacramento County Recorder. AO. Annexation Map No. 41 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 25, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0009 in the office of the Sacramento County Recorder. 32

33 AP. Annexation Map No. 42 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 8, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0031 in the office of the Sacramento County Recorder. AQ. Annexation Map No. 43 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 31, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0035 in the office of the Sacramento County Recorder. AR. Annexation Map No. 44 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on August 31, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0036 in the office of the Sacramento County Recorder. AS. Annexation Map No. 45 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on September 26, 2017 in Book 123 of Maps of Assessment and Community Facilities Districts at page 0038 in the office of the Sacramento County Recorder. AT. Annexation Map No. 46 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on November 7, 2017 in Book 124 of Maps of Assessment and Community Facilities Districts at page 0010 in the office of the Sacramento County Recorder. AU. Annexation Map No. 47 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on December 22, 2017 in Book 124 of Maps of Assessment and Community Facilities Districts at page 0020 in the office of the Sacramento County Recorder. AV. Annexation Map No. 48 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, recorded on January 23, 2018 in Book 124 of Maps of Assessment and Community Facilities Districts at page 0028 in the office of the Sacramento County Recorder. Section 3. Specification of the Type of Services Provided. The type of services to be provided in the territory proposed to be annexed to the CFD is the same as that provided in the existing CFD and are more particularly described in Exhibit A attached hereto. The services authorized to be financed by the CFD are in addition to those currently provided in the territory of the CFD and do not supplant services already available within that territory. Section 4. Plan for Providing Services. The public services that are financed by taxes collected in the CFD will be provided to residents of the current CFD and residents of the territory proposed to be annexed on the same basis. Section 5. Specification of Special Taxes to be Levied. Except where funds are otherwise available, a special tax sufficient to pay for all services (including incidental expenses) to be provided in or for the territory to be annexed and secured by 33

34 a continuing lien against all nonexempt real property in the CFD, will be annually levied within the territory proposed to be annexed to the CFD. The rate, method of apportionment, and manner of collection of such special tax is set forth in Exhibit B hereto. Section 6. No Alteration of the Special Tax Levied in the Existing Community Facilities District. The City Council does not propose to alter the special tax rate levied within the existing CFD as a result of the proposed annexation. Section 7. Public Hearing. The City Council hereby fixes 6:00 p.m., or as soon thereafter as practicable, on Wednesday, April 25, 2018, at the regular meeting place of the City Council, City Council Chambers, 8400 Laguna Palms Way, Elk Grove, California, as the time and place for a public hearing on the annexation of territory to the CFD. Section 8. Notice of Hearing. The City Council directs the City Clerk to publish a notice of the hearing, in substantially the form attached hereto as Exhibit C, once not later than seven days prior to the date fixed for the hearing, in The Elk Grove Citizen, a newspaper of general circulation published in the area of the CFD. Section 9. Mailing Ballots. In anticipation of its action on April 25, 2018, to call the election on the annexation for the same date, pursuant to waiver of election time limits from the landowners, the City Council hereby authorizes the City Clerk to mail to each landowner in the territory proposed to be annexed to the CFD a ballot in substantially the form set forth in Exhibit D hereto. A copy of the waiver and consent form(s) signed by the property owner(s) is attached hereto as Exhibit E and incorporated herein by this reference. Section 10. Effective Date. This Resolution shall take effect immediately upon its passage. PASSED AND ADOPTED by the City Council of the City of Elk Grove this 28 th day of February STEVE LY, MAYOR of the ATTEST: APPROVED AS TO FORM: JASON LINDGREN, CITY CLERK JONATHAN P. HOBBS CITY ATTORNEY 34

35 EXHIBIT A DESCRIPTION OF SERVICES Included Services Services that may be funded by the collection of annual special taxes in the Community Facilities District No (Maintenance Services) are listed below. Maintenance of public parkways, public parks, open space, landscape setbacks, bike and other paths in open space areas, and landscaped medians, including tree, shrub, lawn, and ground cover care; mowing; weed control; pruning; fertilization; litter removal; tree and shrub well maintenance; irrigation system inspections; and repair and replacement of vegetation and other physical features and systems. Maintenance of environmental preserves, which are retained and used as open space recreational lands, to the extent allowed by, and fulfilling the requirements of, the U.S. Corps of Engineers 404 permit (e.g., passive recreation, informational signage, litter collection and other non-obtrusive activities) and the associated performance and management of environmental mitigation monitoring and annual reporting necessary to assure proper maintenance of these lands. Maintenance of publicly owned masonry sound walls, barrier and property fencing, including but not limited to, enhanced wood or concrete fences, ornamental iron fences, post-and-cable fences, and pedestrian bridges constructed within or over public lands, easements or rights-of-way. Maintenance to entryway monumentation, enhanced stamped concrete and paver stone surface treatments, and landscaping within or over public lands, easements or public rights-of-way. Maintenance of landscaping and improvements to detention basins and drainage facilities, exclusive of repair and replacement of the detention and drainage facilities themselves which will remain the obligation of other public agencies, such as the City of Elk Grove. Autumn leaf cleanup, including street sweeping and drainage inlet cleaning, for public parkways, landscape setbacks and landscaped medians in and adjacent to roadways within the CFD. Maintenance and operation of a community center, recreation center, sports (including aquatic) facilities, cultural arts center, and water features. Repair and replacement of District-maintained facilities, including graffiti, and direct damage related to wear-and-tear. 35

36 Costs of services The costs of the services and incidental costs to be funded by annual special taxes in Community Facilities District No (Maintenance Services) include: Electric and water utility costs associated with the services. Contingency costs, including a contingency reserve, as required by the District. Funding of designated sinking funds to be used by the City to fund future repairs to landscaping, entry monuments and features, walls and fences, and other services as determined by the City. District costs associated with the setting, levy, and collection of the Special Taxes. Excluded Services Revenues from CFD No special taxes will not be used to fund any of the following: Private fences and gates located within the public landscape corridor or open space right-of-way (except for graffiti removal, which may be funded by the CFD). Any landscaping, fences, gates, or monuments located on private property. 36

37 EXHIBIT B COMMUNITY FACILITIES DISTRICT NO (Maintenance Services) RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES A Special Tax applicable to each Assessor s Parcel in Community Facilities District No (Maintenance Services) [herein CFD No ] of the City of Elk Grove shall be levied and collected according to the tax liability determined by the City Council, acting in its capacity as the legislative body of CFD No , through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No , unless exempted by law or by the provisions of Section E below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to the CFD No A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre" or "Acreage" means the land area of an Assessor s Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Map, other parcel map, or functionally equivalent map or instrument recorded in the Office of the County Recorder. In the absence of such map, the City Engineer will make the final Acre or Acreage determination. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311), Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City, acting for and on behalf of the CFD as the CFD Administrator thereof, to determine, levy and collect the Special Taxes, including salaries of City employees and a proportionate amount of the City s general administrative overhead related thereto, and the fees of consultants and legal counsel providing services related to the administration of the CFD; the costs of collecting installments of the Special Taxes, including charges levied by the County Auditor s Office, Tax Collector s Office, and/or Treasurer s Office; the costs related to the preparation of required reports; and any other costs required to administer the CFD as determined by the CFD Administrator. "Assessor's Parcel" or "Parcel" means a lot or parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number. 37

38 "Authorized Services" means those services authorized to be funded by CFD No as set forth in the documents adopted by the City Council when the CFD was formed. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes according to this Rate and Method of Apportionment of Special Taxes. "CFD" or "CFD No " means Community Facilities District No (Maintenance Services) of the City of Elk Grove. "City" means the City of Elk Grove. "City Clerk" means the City Clerk for the City of Elk Grove or his or her designee. City Engineer means the City Engineer for the City of Elk Grove or his or her designee. "City Manager" means the City Manager for the City of Elk Grove or his or her designee. "Council" means the City Council of the City of Elk Grove, acting as the legislative body of CFD No "County" means the County of Sacramento. "CPI" means the Local Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose Area for All Urban Consumers. The CPI used shall be as determined by the Bureau of Labor Statistics from April to April beginning with the period from April 2006 to April In the event this index ceases to be published, the CPI shall be another index as determined by the CFD Administrator that is reasonably comparable to the CPI for the San Francisco-Oakland-San Jose Area. "Developed Property" means in any Fiscal Year, all Parcels of Taxable Property, for which a building permit for new construction was issued after January 1, 2006 and prior to May 1 of the preceding Fiscal Year in which the Special Tax is being levied. "Final Map" means a final map, or portion thereof, approved by the City pursuant to the Subdivision Map Act (California Government Code Section et seq.), that creates lots that do not need to be further subdivided prior to issuance of a building permit for a residential or non-residential structure. The term Final Map shall not include an Assessor s Parcel Map or subdivision map or portion thereof, that does not create lots that are in their final configuration, including Assessor s Parcels that are designated as remainder parcels. "Final Map Property" means, in any Fiscal Year, all Parcels within CFD No for which a Final Map has recorded prior to May 1 of any Fiscal Year, which are not yet 38

39 Developed Property and which, based on the Zoning Designations for the Parcels, are expected to be Single Family Property when a building permit is issued. "Finance Director" means the Finance Director for the City of Elk Grove or his or her designee. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means, individually, Non-Residential Property, Multi-Family Property, or Single Family Property. "Lot" means an individual residential lot, identified and numbered on a recorded Final Map, on which a building permit has been or will be issued for construction of a singlefamily unit without further subdivision of the lot and for which no further subdivision of the lot is anticipated pursuant to the Tentative Map. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in any Fiscal Year on any Assessor s Parcel of Taxable Property. "Multi-Family Property" means all Parcels of Developed Property within the boundaries of the CFD for which a building permit has been issued for construction of a residential structure consisting of two or more residential units that share common walls, including but not limited to duplexes, triplexes, townhomes, condominiums, and apartment units. "Non-Residential Property" means all Parcels of Developed Property within the boundaries of the CFD that are not Single Family Property, Multi-Family Property, Property Owner Association Property or Tax-Exempt Property. "Property Owner Association Property" means any property within the boundaries of the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub-association. "Proportionately" means, for Developed Property and Final Map Property within the boundaries of CFD No , that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assessor s Parcels of Developed Property and Final Map Property, respectively. "Public Property" means any property within the boundaries of the CFD No that is expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency. "Residential Property" means all Assessor s Parcels of Developed Property for which a building permit has or may be issued for a residential structure consisting of one or 39

40 more residential units including, but not limited to, single family detached homes, single family attached homes, duplexes, triplexes, town homes, condominiums, and apartment units. "Single Family Property" means, in any Fiscal Year, all Parcels of Developed Property for which a building permit has been issued for purposes of constructing a detached residential unit, or all Parcels of Final Map Property for which a building permit may be issued for construction of a detached residential unit. Such residential unit does not or will not share a common wall with another Unit. "Special Tax" means a special tax levied in any Fiscal Year to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D below. "Special Tax Requirement" means that amount required in any Fiscal Year for the CFD No : (a) to pay (i) Authorized Services, maintenance expenses, sinking fund payments, and capital reserves authorized to be funded by CFD No , (ii) Administrative Expenses, (iii) any amounts required to establish or replenish any reserve funds; and (iv) amounts needed to cure any delinquencies in the payment of Special Taxes which have occurred or (based on delinquency rates in prior years) may be expected to occur in the Fiscal Year in which the tax will be collected; less (b) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No that are not exempt from the Special Tax pursuant to law or as defined below. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property includes: (i) Public Property, or (ii) Property Owner Association Property, or (iii) Assessor s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement. "Tax Zone" means one of seventeen (17) mutually exclusive tax zones identified in Attachment 1 of this Rate and Method of Apportionment of Special Tax, as may be updated to include new Parcels added to the CFD as a result of future annexations "Tentative Map" means a map that (i) is made for the purpose of showing the design of a proposed subdivision and the condition pertaining thereto; (ii) has been approved by the City; (iii) is not based on a detailed survey of the property within the map area; and (iv) is not recorded at the County Recorder s Office to create legal lots. "Undeveloped Property" means, for each Fiscal Year, all Parcels of Taxable Property within the boundaries of CFD No that are not classified as Developed Property or Final Map Property, as determined by the CFD Administrator. 40

41 "Unit" means an individual single-family detached unit or an individual residential unit within, but not limited to, a duplex, triplex, fourplex, townhome, condominium, or apartment structure. A second Unit or granny flat on a Parcel of Single Family Property shall not be considered an additional Unit for purpose of levying the Special Taxes. "Zoning Designation" means, for a particular Parcel, the designation of zoning for the Parcel based on reference to the specific plan, Tentative Map, or as otherwise determined by the CFD Administrator. B. DATA COLLECTION FOR ANNUAL TAX LEVY All current Assessor s Parcel numbers for all Parcels of Taxable Property to be included within CFD No at formation have been identified and assigned to a Tax Zone as shown in Attachment 1. In annexation proceedings, the CFD Administrator shall attach a new Attachment 1 listing the new Assessor s Parcel number(s) of the Parcel(s) proposed for annexation and the new Attachment 1 will show the assignment(s) of the Parcel(s) to a Tax Zone. On or about June 1 of each Fiscal Year, the CFD Administrator shall identify the current Assessor s Parcel numbers for all Parcels of Taxable Property within CFD No The CFD Administrator shall then determine: (i) whether each Assessor Parcel of Taxable Property is Developed Property, Final Map Property or Undeveloped Property, using the definitions above; (ii) for Developed Property and Final Map Property, which Parcels are Single Family Property, Multi-Family Property, and Non-Residential Property, using the definitions above; (iii) for Developed Property that is Multi-Family Property, the number of Units within each building based on reference to the building permit, site plan, condominium plan, or other development plan; and (iv) the Special Tax Requirement. Developed Property and Final Map Property shall be subject to the Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE Developed Property and Final Map Property The following Maximum Special Tax rates shown in Table 1 apply to all Parcels classified as Developed Property or Final Map Property according to the Land Use Classes within CFD No : 41

42 TABLE 1 MAXIMUM SPECIAL TAX RATES COMMUNITY FACILITIES DISTRICT NO Tax Zone Maximum Special Tax by Land Use Class (Fiscal Year ) 1 Single Family Property Multi-Family Property Non-Residential Property 1 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $ per Acre (Developed) 2 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $ per Acre (Developed) 3 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $ per Acre (Developed) 4 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $ per Acre (Developed) 5 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $ per Acre (Developed) 6 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 7 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 8 $ per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 9 $1, per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 10 $1, per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 11 $1, per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 12 $1, per Unit (Developed) or Lot (Final Map) $ per Unit (Developed) $1, per Acre (Developed) 13 $1, per Unit (Developed) or Lot (Final Map) $1, per Unit (Developed) $1, per Acre (Developed) 14 $1, per Unit (Developed) or Lot (Final Map) $1, per Unit (Developed) $2, per Acre (Developed) 15 $1, per Unit (Developed) or Lot (Final Map) $1, per Unit (Developed) $2, per Acre (Developed) 16 $1, per Unit (Developed) or Lot (Final Map) $1, per Unit (Developed) $2, per Acre (Developed) 17 $2, per Unit (Developed) or Lot (Final Map) $1, per Unit (Developed) $2, per Acre (Developed) 1 Beginning July 1, 2007 and each July 1 thereafter, the Maximum Special Tax that may be levied on each Assessor s Parcel shall be the Maximum Special Tax for the previous Fiscal Year increased by the greater of the CPI increase or 2%. 42

43 Multiple Land Use Classes In some instances an Assessor s Parcel of Developed Property may contain Residential Property and Non-Residential Property. The Maximum Special Tax that may be levied on such an Assessor s Parcel shall be the sum of the Maximum Special Tax levies that may be imposed on all Land Use Classes located on that Assessor s Parcel. The CFD Administrator s allocation to each type of property shall be final. Undeveloped Property; Tax-Exempt Property No Special Tax shall be levied on Undeveloped Property or Tax-Exempt Property. Annual Escalation of Maximum Special Tax Beginning July 1, 2007, and each July 1 thereafter, the Maximum Special Tax that may be levied on each Assessor s Parcel shall be the Maximum Special Tax for the previous Fiscal Year increased by the greater of the CPI increase or 2%. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year , and for each following Fiscal Year, the Council shall levy the Special Tax at the rates established pursuant to steps 1 and 2 below so that the total amount of the Special Tax levied equals the Special Tax Requirement. The CFD Administrator shall determine the rates as follows: Step 1: The CFD Administrator shall determine rates on each Assessor s Parcel of Developed Property (up to 100% of the applicable Maximum Special Tax for each Land Use Class of Developed Property within each Tax Zone) such that the total amount levied is equal to the Special Tax Requirement for the Fiscal Year. In determining the rates applicable to an Assessor s Parcel of Developed Property, the CFD Administrator may reduce such rates by taking into account the funds available for Authorized Services serving that Parcel that were applied as a credit to reduce the Special Tax Requirement. Other than for the specific rate reduction described above, the CFD Administrator shall determine rates such that the Special Tax is levied Proportionately on each Assessor s Parcel of Developed Property. Step 2: If additional revenue is needed after Step 1, the CFD Administrator shall determine rates on each Assessor s Parcel of Final Map Property (up to 100% of the applicable Maximum Special Tax within each Tax Zone) until the total amount levied is equal to the Special Tax Requirement for the Fiscal Year. In determining the rates applicable to an Assessor s Parcel of Final Map Property, the CFD Administrator may reduce such rates by taking into account the funds available for Authorized Services serving that Parcel that were applied as a credit to reduce the Special Tax Requirement. Other than for the specific rate reduction described above, the CFD Administrator shall 43

44 determine rates such that the Special Tax is levied proportionately on each Assessor s Parcel of Final Map Property. E. LIMITATIONS Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Tax-Exempt Property. F. INTERPRETATION OF SPECIAL TAX FORMULA The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the Rate and Method of Apportionment of Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City s discretion. The City may make interpretations by ordinance or resolution for the purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax. G. APPEALS Any landowner or resident who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor s Parcel is in error may file a written notice with the CFD Administrator appealing the levy of the Special Tax. This notice is required to be filed with the CFD Administrator during the Fiscal Year the error is believed to have occurred. The CFD Administrator will then promptly review the appeal and, if necessary meet with the landowner or resident. If the CFD Administrator determines that the tax should be changed, the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted. The decision of the CFD Administrator shall be final and binding as to all persons. H. MANNER OF COLLECTION The Special Tax for CFD No as levied pursuant to Sections C and D shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet financial obligations of CFD No or as otherwise determined appropriate by the CFD Administrator. I. TERM OF SPECIAL TAX Taxable Property within CFD No shall remain subject to the Special Tax in perpetuity. 44

45 ATTACHMENT 1 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES CFD FORMATION MARCH 2006 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single family units , Single family units Single family units and a portion of , and a portion of non-residential acres 2.71 non-residential acres Single family units , and Single family units Multi-family units Single family units Single family units through , Single family units Single family units , Single family units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 45

46 ATTACHMENT 1-2 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION # 1 JUNE 2006 Tax Zone Assessor s Parcels Included in Tax Zone (Parcel B) and 065 (Parcel A), Proposed Residential Units/Non residential Acres 78 Single family units Single family units , 004, 005, Single family units Single family units Single family units Single family units Single family unit Single family units thru non-residential acres and non-residential acres Single family units Single family units 198 Multi family units Single family units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 46

47 ATTACHMENT 1-3 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION # 2 JUNE 2006 Tax Zone 1 Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single family units Single family units Single family units Multi family units Multi family units Single family units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 47

48 ATTACHMENT 1-4 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #3 SEPTEMBER 2006 Tax Zone 1 Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single family units and Single family units Multi family units Non-residential acres Non-residential acres Non-residential acres , 002, 007,016, 017, Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 48

49 ATTACHMENT 1-5 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #4 DECEMBER 2006 Tax Zone 1 Assessor s Parcels Included in Tax Zone & thru & 009 Proposed Residential Units/Non residential Acres Non-residential acres (portion) 4.65 Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 49

50 ATTACHMENT 1-6 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #5 MARCH 2007 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 50

51 ATTACHMENT 1-7 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #6 JUNE 2007 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres Non-residential acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 51

52 ATTACHMENT 1-8 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #7 OCTOBER 2007 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres SIngle family units Non-residential acres Non-residential acres Non-residential acres Multi family units Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 52

53 ATTACHMENT 1-9 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #8 MARCH 2008 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 53

54 ATTACHMENT 1-10 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #9 JUNE 2008 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 54

55 ATTACHMENT 1-11 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #10 SEPTEMBER 2008 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres Non-residential acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 55

56 ATTACHMENT 1-12 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #11 DECEMBER 2008 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 56

57 ATTACHMENT 1-13 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #12 APRIL 2009 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Multi family units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 57

58 ATTACHMENT 1-14 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #13 AUGUST 2009 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 58

59 ATTACHMENT 1-15 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #14 NOVEMBER 2009 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 59

60 ATTACHMENT 1-16 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #15 MARCH 2009 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 60

61 ATTACHMENT 1-17 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #16 JANUARY 2010 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 61

62 ATTACHMENT 1-18 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #17 OCTOBER 2010 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 62

63 ATTACHMENT 1-19 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #18 MARCH 2011 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 63

64 ATTACHMENT 1-20 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #19 JUNE 2011 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 64

65 ATTACHMENT 1-21 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #20 OCTOBER 2011 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Multi-Family Units 1.25 Non-Residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 65

66 ATTACHMENT 1-22 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #21 DECEMBER 2011 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 66

67 ATTACHMENT 1-23 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #22 MAY 2012 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 67

68 ATTACHMENT 1-24 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #23 NOVEMBER 2012 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Unit 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 68

69 ATTACHMENT 1-25 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #24 JUNE 2013 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 69

70 ATTACHMENT 1-26 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #25 OCTOBER 2013 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Unit 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 70

71 ATTACHMENT 1-27 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #26 NOVEMBER 2013 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 71

72 ATTACHMENT 1-28 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #27 FEBRUARY 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 72

73 ATTACHMENT 1-29 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #28 MARCH 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres & Single Family Unit 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 73

74 ATTACHMENT 1-30 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #29 JULY 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Unit Non-residential acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 74

75 ATTACHMENT 1-31 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #30 OCTOBER 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 75

76 ATTACHMENT 1-32 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #31 NOVEMBER 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres & Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 76

77 ATTACHMENT 1-33 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #32 NOVEMBER 2014 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres & Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 77

78 ATTACHMENT 1-34 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #33 JANUARY 2015 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 78

79 ATTACHMENT 1-35 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #34 APRIL 2015 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 79

80 ATTACHMENT 1-36 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #35 MAY 2015 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units and 3.2 Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 80

81 ATTACHMENT 1-37 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #36 JULY 2015 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 81

82 ATTACHMENT 1-38 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #37 MARCH 2016 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 82

83 ATTACHMENT 1-39 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #38 APRIL 2016 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 83

84 ATTACHMENT 1-40 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #39 DECEMBER 2016 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 84

85 ATTACHMENT 1-41 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #40 FEBRUARY 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 85

86 ATTACHMENT 1-42 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #41 MARCH 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Multi-Family Residential Units Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 86

87 ATTACHMENT 1-43 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #42 AUGUST 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 87

88 ATTACHMENT 1-44 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #43 OCTOBER 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential units, plus 6.15 Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 88

89 ATTACHMENT 1-45 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #44 OCTOBER 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 89

90 ATTACHMENT 1-46 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #45 OCTOBER 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 90

91 ATTACHMENT 1-47 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #46 DECEMBER 2017 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 91

92 ATTACHMENT 1-48 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #47 JANUARY 2018 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Non-Residential Acre 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 92

93 ATTACHMENT 1-49 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #48 JANUARY 2018 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 93

94 ATTACHMENT 1-50 COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ASSIGNMENT OF PARCELS TO TAX ZONES ANNEXATION #49 FEBRUARY 2018 Tax Zone Assessor s Parcels Included in Tax Zone 1 Proposed Residential Units/Non residential Acres Single Family Residential Units Non-Residential Acres Non-Residential Acres 1 The Property identified by the Assessor s Parcel numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor s Parcels or changes to Assessor s Parcel numbers in future Fiscal Years. 94

95 EXHIBIT C NOTICE OF PUBLIC HEARING ON RESOLUTION OF INTENTION TO ANNEX TERRITORY TO AN EXISTING COMMUNITY FACILITIES DISTRICT NOTICE IS HEREBY GIVEN that the City Council of the City of Elk Grove on February 28, 2018, adopted its Resolution No , in which it declared its intention to annex territory to existing Community Facilities District No (Maintenance Services) (the CFD ), and to levy a special tax to pay for certain maintenance services, all pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The resolution describes the territory to be annexed, specifies the type of services to be financed, and describes the rate and method of apportionment of the proposed special tax. No change in the tax levied in the existing CFD is proposed. For further details, the resolution is available at the office of the City Clerk, 8401 Laguna Palms Way, Elk Grove, California. NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed Wednesday, April 25, 2018, at the hour of 6:00 p.m. or as soon thereafter as the matter may be heard, at the regular meeting place of the City Council, Council Chambers, 8400 Laguna Palms Way, Elk Grove, California, as the time and place when and where the City Council will hold a public hearing to consider the annexation. At the hearing, the testimony of all interested persons for or against the annexation of the territory or the levying of the special taxes will be heard. DATED:, 2018 Jason Lindgren, City Clerk, City of Elk Grove 95

96 EXHIBIT D OFFICIAL BALLOT SPECIAL TAX ELECTION ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ANNEXATION NO. 49 (February 28, 2018) Number of votes entitled to cast: 365 INSTRUCTIONS TO VOTERS: To vote on the measure, mark an (X) in the voting square after the word YES or after the word NO. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear or deface this ballot, return it to the City Clerk, City of Elk Grove, 8401 Laguna Palms Way, Elk Grove, California 95758, to obtain another. MEASURE SUBMITTED TO QUALIFIED ELECTORS Ballot Measure: Shall the City of Elk Grove be authorized to levy a special tax at the rates and apportioned as described in Exhibit B to the Resolution Declaring its Intention to Annex Territory to Community Facilities District No (Maintenance Services) adopted by the City Council on February 28, 2018 (the Resolution ), which is incorporated herein by this reference, within the territory identified on the map entitled Annexation Map No. 49 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, to finance certain services as set forth in Exhibit A of the Resolution? YES NO NOTE: This is a special landowner election. You must return this ballot to the City Clerk, City of Elk Grove, either (i) to the office of the City Clerk at City Hall, 8401 Laguna Palms Way, Elk Grove, California 95758, by 4:00 p.m. on April 25, 2018 or (ii) thereafter, to the regular meeting place of the Council at 8400 Laguna Palms Way on April 25, 2018, by five minutes following the adoption of the resolution calling the election (the City Council meeting convenes at 6:00 p.m. on April 25, 2018). 96

97 EXHIBIT D OFFICIAL BALLOT SPECIAL TAX ELECTION ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ANNEXATION NO. 49 (February 28, 2018) Number of votes entitled to cast: 2 INSTRUCTIONS TO VOTERS: To vote on the measure, mark an (X) in the voting square after the word YES or after the word NO. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear or deface this ballot, return it to the City Clerk, City of Elk Grove, 8401 Laguna Palms Way, Elk Grove, California 95758, to obtain another. MEASURE SUBMITTED TO QUALIFIED ELECTORS Ballot Measure: Shall the City of Elk Grove be authorized to levy a special tax at the rates and apportioned as described in Exhibit B to the Resolution Declaring its Intention to Annex Territory to Community Facilities District No (Maintenance Services) adopted by the City Council on February 28, 2018 (the Resolution ), which is incorporated herein by this reference, within the territory identified on the map entitled Annexation Map No. 49 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, to finance certain services as set forth in Exhibit A of the Resolution? YES NO NOTE: This is a special landowner election. You must return this ballot to the City Clerk, City of Elk Grove, either (i) to the office of the City Clerk at City Hall, 8401 Laguna Palms Way, Elk Grove, California 95758, by 4:00 p.m. on April 25, 2018 or (ii) thereafter, to the regular meeting place of the Council at 8400 Laguna Palms Way on April 25, 2018, by five minutes following the adoption of the resolution calling the election (the City Council meeting convenes at 6:00 p.m. on April 25, 2018). 97

98 EXHIBIT D OFFICIAL BALLOT SPECIAL TAX ELECTION ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO (MAINTENANCE SERVICES) ANNEXATION NO. 49 April 25, 2018 Number of votes entitled to cast: 8 INSTRUCTIONS TO VOTERS: To vote on the measure, mark an (X) in the voting square after the word YES or after the word NO. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear or deface this ballot, return it to the City Clerk, City of Elk Grove, 8401 Laguna Palms Way, Elk Grove, California 95758, to obtain another. MEASURE SUBMITTED TO QUALIFIED ELECTORS Ballot Measure: Shall the City of Elk Grove be authorized to levy a special tax at the rates and apportioned as described in Exhibit B to the Resolution Declaring its Intention to Annex Territory to Community Facilities District No (Maintenance Services) adopted by the City Council on February 28, 2018 (the Resolution ), which is incorporated herein by this reference, within the territory identified on the map entitled Annexation Map No. 49 of Community Facilities District No (Maintenance Services), City of Elk Grove, County of Sacramento, to finance certain services as set forth in Exhibit A of the Resolution? YES NO NOTE: This is a special landowner election. You must return this ballot to the City Clerk, City of Elk Grove, either (i) to the office of the City Clerk at City Hall, 8401 Laguna Palms Way, Elk Grove, California 95758, by 4:00 p.m. on April 25, 2018 or (ii) thereafter, to the regular meeting place of the Council at 8400 Laguna Palms Way on April 25, 2018, by five minutes following the adoption of the resolution calling the election (the City Council meeting convenes at 6:00 p.m. on April 25, 2018). 98

99 99

100 100

101 101

102 102

103 103

104 104

105 ATTACHMENT 3 A RESOLUTION OF THE CITY COUNCIL OF THE DECLARING ITS INTENTION TO LEVY STREET MAINTENANCE ASSESSMENTS ZONE 3-X (EASTERN AREA), ANNEXATION NO. 35 WHEREAS, the City Council (the City Council ) of the City of Elk Grove (the City ) has determined to undertake proceedings pursuant to the Benefit Assessment Act of 1982, being California Government Code sections et seq. (the Act ), to levy assessments to finance the costs of maintaining streets and roads and to equitably distribute the costs among benefited landowners in developing areas; and WHEREAS, the City Council by its Resolution No , adopted April 16, 2003, levied such assessments on property located within the boundaries of an area referred to therein as City of Elk Grove Street Maintenance District No. 1 (the District ); and WHEREAS, City staff have prepared and filed with the City Clerk a Supplemental Engineer s Report (Supplement No. 35), which supplements the Engineer s Report for Zone 3 of the District originally submitted on March 17, 2004, and supplemented by: 1. Supplement No. 1 on May 19, 2004; 2. Supplement No. 2 on August 4, 2004; 3. Supplement No. 3 on November 3, 2004; 4. Supplement No. 4 on March 9, 2005; 5. Supplement No. 5 on May 11, 2005; 6. Supplement No. 6 on August 10, 2005; 7. Supplement No. 7 on October 26, 2005; 8. Supplement No. 8 on February 8, 2006; 9. Supplement No. 9 on May 10, 2006; 10. Supplement No. 10 on August 9, 2006; 11. Supplement No. 11 on October 10, 2007; 12. Supplement No. 12 on February 25, 2009; 13. Supplement No. 13 on November 10, 2010; 14. Supplement No. 14 on March 23, 2011; 15. Supplement No. 15 on April 27, 2011; 16. Supplement No. 16 on August 24, 2011; 17. Supplement No. 17 on October 26, 2011; 18. Supplement No. 18 on September 26, 2012; 19. Supplement No. 19 on April 24, 2013; 105

106 20. Supplement No. 20 on August 28, 2013; 21. Supplement No. 21 on December 11, Supplement No. 22 on January 22, Supplement No. 23 on May 28, Supplement No. 24 on October 8, Supplement No. 25 on April 8, Supplement No. 26 on May 13, Supplement No. 27 on July 22, Supplement No. 28 on September 23, Supplement No. 29 on March 9, Supplement No. 30 on October 26, Supplement No. 31 on December 14, Supplement No. 32 on January 11, Supplement No. 33 on August 23, Supplement No. 33 on August 23, Supplement No. 34 on January 10, 2018 (collectively, the Engineer s Report ); and WHEREAS, in accordance with the Act, the Engineer s Report as supplemented by Supplement No. 35 proposes the amount of assessments to be levied on certain additional property described therein (referred to herein as the annexed property ), which would be deemed a part of the District if the assessments are levied; and WHEREAS, the annexed property is located within a zone of benefit referred to as Zone 3-X (Eastern Area). NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk Grove as follows: 1. Recitals. The above recitals are true and correct. 2. Approval of Supplement No. 35. The City Council hereby approves Supplement No. 35, which incorporates by reference the Engineer s Report. The Engineer s Report as supplemented by Supplement No. 35 sets forth a full and detailed description of the costs financed by the assessments, the parcels to be assessed, and the proposed assessments upon assessable lots and parcels of the annexed property. Pursuant to Government Code section 54711(a)(2), the City Council hereby determines that the estimated cost of certain of the services to be funded from the assessments is more than can be conveniently raised from a single annual assessment and intends to order that such costs be collected in installments over periods of up to five years, as 106

107 proposed in the Engineer s Report. The Engineer s Report and Supplement No. 35 are on file in the office of the City Clerk, 8401 Laguna Palms Way, Elk Grove, California, and are available for review by any interested member of the public during normal business hours. 3. Public Hearing. On Wednesday, April 25, 2018, at 6:00 p.m., or as soon thereafter as the matter may be heard, at City Hall, 8400 Laguna Palms Way, Elk Grove, California, the City Council shall hold a public hearing on the Engineer s Report as supplemented by Supplement No. 35 and the question of the levy of the proposed assessments. 4. Notice of Public Hearing. The City Clerk is directed to give notice of the public hearing by: a. publishing a notice in the form attached hereto as Exhibit A once a week for two successive weeks in The Elk Grove Citizen. The first publication shall be no later than March 9, 2018, and publication shall be completed by March 23, 2018; and b. posting a notice in the form attached hereto as Exhibit A in at least three public places within the City; and c. mailing a notice and ballot in substantially the form attached hereto as Exhibit B to the record owners of each identified parcel within the annexed property. Mailing shall be completed by March 2, Effective Date. This resolution shall take effect from and after the date of its passage. PASSED AND ADOPTED by the City Council of the City of Elk Grove this 28 th day of February STEVE LY, MAYOR of the ATTEST: APPROVED AS TO FORM: JASON LINDGREN, CITY CLERK JONATHAN P. HOBBS, CITY ATTORNEY 107

108 Exhibit A [Form of Published and Posted Notice] NOTICE OF HEARING ON ENGINEER S REPORT AND SUPPLEMENT NO. 35 CONCERNING STREET MAINTENANCE ASSESSMENTS Notice is hereby given that on Wednesday, April 25, 2018, at 6:00 p.m., or as soon thereafter as the matter may be heard, at the City Hall, 8400 Laguna Palms Way, Elk Grove, California, the City Council of the City of Elk Grove shall hold a public hearing on the engineer s report and a supplement thereto prepared and filed in connection with proposed street maintenance assessments on property identified in the report as supplemented. The City has mailed a notice to each affected property owner specifying the amount of the proposed assessment on the owner s property. At the public hearing, the City Council shall hear and consider all protests. Dated: Jason Lindgren, City Clerk, City of Elk Grove 108

109 Exhibit B [Form of mailed Notice] Notice of Public Hearing TO: FROM: Lennar Homes of California, Inc. (APN: ) City Clerk City of Elk Grove DATE: February 28, 2018 SUBJECT: Street Maintenance Assessments (additions to City of Elk Grove Street Maintenance District No. 1, Zone 3-X (Eastern Area)) Ballot Proceeding The purpose of this notice is to provide you with information about the assessment ballot proceeding being conducted by the City of Elk Grove and its effect on real property that you own. Please be advised of the following: A hearing will be held on February 28, 2018, at 6:00 p.m., or as soon thereafter as the matter may be heard at the City Hall, 8400 Laguna Palms Way, Elk Grove, California. The reason for the assessment is to fund the maintenance and operation of streets serving property proposed to be added to the City of Elk Grove Street Maintenance District No. 1 (the District ). The proposed annual assessment at maximum levy is $ per Equivalent Dwelling Unit ( EDU ) for each parcel with respect to which an application for a building permit has been filed. Such assessment may be increased each year after FY based upon the increase in the Engineering News Record Construction Cost Index (ENR-CCI) for the San Francisco Bay Area over the prior year. Your property is expected to have 2 EDUs at buildout, which would result in a total assessment at maximum levy of $58, (plus inflation adjustments) at that time. The total maximum amount chargeable to all the property proposed for assessment in this proceeding at buildout would be $58, (plus inflation adjustments). Assessment duration: in perpetuity. How the assessment was calculated: The assessment is apportioned on all assessable lots or parcels proposed for assessment in proportion to the estimated benefits to be received by each lot or parcel. Benefit to any parcel is in proportion to its number of EDUs when developed. The total estimated costs for operation and maintenance of streets that serve the property is allocable among 109

110 all parcels in proportion to each parcel s expected EDUs. For additional detail, see the Engineer s Report and relevant supplements. Enclosed with this notice, you will find an assessment ballot. Please follow the directions on the assessment ballot to express your view on the proposed assessment. 1. Ballots may be mailed or delivered to the City Clerk at any time, but MUST be received not later than the conclusion of the public hearing described above. At any time prior to the conclusion of the public hearing, you may withdraw your ballot and submit a changed or new ballot in place of the ballot previously submitted. 2. At the conclusion of the public hearing, the City Clerk will tabulate the ballots received, including those received during the public hearing. 3. The City will not impose the assessment if there is a majority protest. A majority protest exists if, upon the conclusion of the hearing, ballots submitted in opposition to the assessment exceed the ballots submitted in favor of the assessment. Ballots shall be weighted according to the proportional financial obligation of the affected property. 110

111 Official Ballot City of Elk Grove Street Maintenance District No. 1 Zone 3-X Assessor s Parcel Number(s): Name(s) of Property Owner(s): Lennar homes of California attn.: Monique Reynolds Property Owner s Address: 1420 Rocky Ridge, Suite #320 Roseville CA Proposed Annual Assessable Amount ( base year) (assessable after building permit applied for) Proposed Inflation Adjustment Formula: $58, Assessable amount may be increased each year following the fiscal year based on the percentage change in the Engineering News Record Construction Cost Index for the San Francisco Bay Area. Instructions For Completing and Delivering This Ballot To express your view on the proposed assessment and the proposed inflation adjustment, place a check mark in the space before the word YES or NO, then sign and date the ballot. After completing your ballot, seal it in an envelope and mail or deliver this entire ballot to the City Clerk at 8401 Laguna Palms Way, Elk Grove, California, Ballots may be sent or delivered to the City Clerk at any time, but MUST be received not later than the conclusion of the public hearing on the proposed assessment and inflation adjustment limit set for April 25, 2018, at 6:00 p.m., or as soon thereafter as the matter may be heard, at the City Hall, 8400 Laguna Palms Way, Elk Grove, California. PLEASE EXPRESS YOUR VIEW BY MARKING AND SIGNING BELOW Yes, I/we approve the proposed assessment and the proposed inflation adjustment limit described above for the parcel identified in this ballot. No, I/we do not approve the proposed assessment and the proposed inflation adjustment limit described above for the parcel identified in this ballot. I/we hereby declare under penalty of perjury that I am/we are the record owner(s) of the parcel listed above. Signature of Record Owner Date 111

112 SUPPLEMENT No. 35 TO ENGINEER S REPORT STREET MAINTENANCE DISTRICT No. 1 ZONE 3-X (EASTERN AREA) First Fiscal Year: INTENT MEETING: February 28, 2018 PUBLIC HEARING: April 25,

113 113